Publication Type
News Article
Version
publishedVersion
Publication Date
11-2018
Abstract
Tax avoidance is a technical legal term which has a precise meaning in law. This can be compared to the more general term of "tax dodging", which has no such technical legal meaning. In light of this, we think it might be useful to explain the concept of tax avoidance.
Keywords
Tax Law, Tax Avoidance, Taxation, Tax
Discipline
Taxation-State and Local
Research Areas
Corporate, Finance and Securities Law; Private Law
Publication
Business Times (Singapore)
ISSN
1733-8179
Publisher
Singapore Press Holdings
Citation
LIU, Hern Kuan and OOI, Vincent.
Shining a light on tax avoidance. (2018). Business Times (Singapore).
Available at: https://ink.library.smu.edu.sg/sol_research/2831
Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial-No Derivative Works 4.0 International License.